略论我国产业结构调整的国际法环境——从日本避税地对策税制的适用态势转变谈起

产业结构调整已经成为我国的重大经济发展战略,加工贸易企业的转型升级在其中承担着极其重要的作用。加工贸易企业的转型升级,一方面是我国经济结构转型的必须,另一方面也是国际法环境发展变化趋势使然。结合近几年日本避税地对策税制对涉华加工贸易的日本企业进行适用的典型案例——船井电机股份有限公司案,从日本避税地对策税制对涉华日企的适用态势的截然转变中,分析我国加工贸易企业转型升级所面临的严峻国际法环境,论述我国产业结构调整的紧迫性。     

转化犯基本问题探究

转化犯 ,是指行为在成立基础犯罪之后又具备了另一密切相关的更为严重的犯罪构成要件或者其他事实特征 ,刑法明文规定按后一较重的犯罪论处的犯罪形态。转化犯有如下特征 :基础行为必须构成犯罪 ;基础犯罪与转化犯罪性质不同 ,并且后者重于前者 ;转化条件的发生紧接于基础行为之后 ,或者在基础行为持续期间 ;转化条件独立符合转化犯罪的构成要件 ,或者基础犯罪并转化条件符合或者大致符合转化犯罪的构成要件 ;转化犯是法定的一罪 ,以刑法规定为限。转化犯包括典型转化犯与准型转化犯。我国《刑法》有 10个条文规定了转化犯 ,其中有些立法值得考究     

转型期中国的大众文化与传媒角色

把问题摆在全球化语境下探讨,是因为“全球化”和“信息化”的发展促进了中西方的全面交流,其裹挟而来的文化冲击也进一步促使传统中国社会发生着深刻的转型。传统文化的历史底蕴及其内含的惰性因子、商业文化的蔓生和多元价值取向共同塑造了复杂的社会文化现象。作为一个社会影响力很强的“文化装置”,媒体具有极强的“聚合力”和“辐射性”,成为文化传播的强大推动力。当下传媒的文化表现与走向在很大程度上影响着大众文化转型的未来走向。应确立一种适应现代社会发展需要的,成熟、健康的文化形态,大众媒体应当对自己所扮演的角色进行重新定位,并努力寻找出一条展现自身使命之路。     

宪法学的知识转型与方法综合——以20世纪90年代以来的学术争论为素材

20世纪90年代以来,是中国宪法学理论体系和研究范式急速发展与嬗变的历史时期,频繁而热烈的学术争论是其显著标志。基于宪法学本体论、知识论和方法论三个维度的学术史考察发现,这20年的宪法学研究呈现出一条以"反思与重述"为基本特征的学术演进脉络,以及研讨主题和范式的两次转换与嬗变。面对持续的社会转型与国家制度建设,中国宪法学需要立足宪法文本和宪政实践来寻求新的共识,发展出一种能够解释中国问题,弥合事实和规范之间缝隙,指引中国宪政建设的知识体系与研究方法。     

知识产权与区域经济——从“温州模式”到“新温州模式”

立足于知识经济背景下,分别介绍了“温州模式”、 “新温州模式”以及“区域经济”等基本概念.通过详析“温州模式”的缺陷以及知识产权在推动“温州模式”向“新温州模式”转变过程中的作用等,进一步明确了“实施知识产权战略”的重大意义以及国家适时出台知识产权战略纲要实施细则的必要性和正确性.知识产权在建立“新温州模式”方面的良好示范效应,为当前全国其他各个区域经济寻求发展,有效解决企业面临的各项问题进行了一次有益的探索与尝试.     

行政审判的价值转向——运用文本分析与实践考察的方法

通过对《最高人民法院公报》近五年的司法政策进行梳理分析,及对基层人民法院的行政审判实践进行实证考察,推断与印证了行政审判的外部环境与内部结构均发生着深刻的变革。基于总结与反思,提出完善行政审判制度,修改《行政诉讼法》以及构建与行政审判相衔接的多元化纠纷化解机制,以期能实质性地化解行政争议。     

Varieties of regional monetary cooperation: a tool for reducing volatility in developing economies?

Can regional monetary cooperation shield developing regions from global volatility? The article argues that the main contribution of regional monetary cooperation to enhancing the shock-buffering ability of its member countries is to provide short-term liquidity and to increase regional trade and financial links. In contrast, traditional optimum currency area (OCA) theories formulate the advantages of regional monetary cooperation in terms of allocative efficiency gains and aim at a full currency union as final stage. As such, traditional theory widely ignores the shock-buffering capacity of regional monetary cooperation as well as their varieties. In contrast, the article argues that intermediate stages of regional monetary cooperation have their own rationales related to such shock-buffering capacity. This paper systematically examines the variety of regional cooperation arrangements in the developing world that range from regional payments systems over the pooling of reserves to exchange rate coordination. We propose that the potential for shock buffering is dependent on the chosen form of cooperation. Furthermore, in contrast to full monetary integration, which is highly demanding in terms of policy coordination, the requirements for regional policy coordination are significantly lower, depending on the form and aim of the arrangement.     

Financial crises as catalysts for regional cooperation? Chances and obstacles for financial integration in ASEAN+3, MERCOSUR and the eurozone

This article compares and analyses the different answers from the Association of Southeast Asian Nations+3 (ASEAN+3), Mercado Común del Dur (MERCOSUR) and the eurozone on financial crises in their respective regions. All three regions were hit by economic turmoil between 1997 and 2012, but whereas ASEAN+3 and the eurozone answered with establishing regional liquidity arrangements (RLAs) in order to fight future crises, financial cooperation did not take off in MERCOSUR. Thus, the paper asks why some regions establish RLAs in cases of crisis and others do not. It argues that the variance of regional financial integration in different world regions is due to different interests of regional powers in their respective regions. The regional powers of ASEAN+3 and the eurozone are institutionally and/or economically highly embedded within their respective regions, but this is not the case for Brazil in MERCOSUR. China and Japan suffered from negative externalities of the Asian crisis, and, consequently, have had an interest to stabilize their neighbours’ economies after the crisis. In contrast, Brazil was able to follow a beggar-thy-neighbour strategy at the turn of the millennium, which externalized some of the costs of Brazil's own economic crisis towards Argentina. As a result, Brazil has had no interest in providing liquidity for its regional neighbours after the crisis. France and Germany are not only economically but also institutionally highly embedded in the eurozone because they share a common currency with their regional neighbours. Thus, the stability of the eurozone is a vital interest for Europe's regional powers, and they devote significant resources to stabilize the economies of the eurozone's periphery.